§ 65.2-1006. Payroll reports of self-insurers and tax thereon; withholding orproviding false or misleading information.
A. Every employer carrying his own risk under the provisions of § 65.2-801and every employer member of a licensed group self-insurance associationshall, under oath, report to the Workers' Compensation Commission his payrollsubject to the provisions of this title. Such report shall be made in formprescribed by the Commission and at the time herein provided for premiumreports by an insurer. No person required to file this report shall willfullywithhold information from or knowingly provide false or misleadinginformation to the Commission. As used herein, the term "information" shallinclude any false statement made for the purpose of avoiding or diminishingthe amount of payroll tax imposed pursuant to this section.
There shall be no liability on the part of and no cause of action against:
1. Any person for furnishing in good faith to the Commission informationrelating to the investigation of any payroll report when such information isfurnished under the requirements of law or at the request or the direction ofthe Commission;
2. The Commission or any of the Commission's employees or agents, acting ingood faith, for investigating any payroll report required to be filed underthis section or for the dissemination of any official report related to anofficial investigation of any such payroll report.
B. The Commission shall assess against such payroll a maintenance fund taxcomputed by taking 2 1/2 percent: (i) of the basic premiums chargeableagainst the same or most similar industry or business, taken from the manualinsurance rate for compensation then in force in this Commonwealth; (ii) inits discretion, of such premiums modified in accordance with an experiencerating determined by the records of the Commission; (iii) in the case ofself-insurers covered under the Federal Longshoremen's and Harbor Worker'sCompensation Act, of such premiums chargeable under an equitable premiummodification plan approved by the Commission; or (iv) in case ofself-insurers who are concurrently covered by this title and the Federal CoalMine Health and Safety Act of 1969, as amended, of such premiums chargeableunder an equitable premium modification plan approved by the Commission. Suchtax shall be paid as provided in § 65.2-1002 and, if not so paid, the sameshall be collected by the Comptroller in the manner provided in § 65.2-1004.
C. The State Corporation Commission shall at all times have access to thereports herein required to be made to the Workers' Compensation Commission byself-insurers for the purpose of performing the duties imposed upon the StateCorporation Commission under this title.
D. Any person who fails to comply with the requirements of this section orwillfully withholds information from or knowingly provides false ormisleading information to the Commission shall be deemed guilty of amisdemeanor and, upon conviction, shall be punished by a fine of not lessthan $100 nor more than $1,000 or by imprisonment for not less than ten normore than ninety days, or both such fine and imprisonment, in the discretionof the court or jury trying the case.
(Code 1950, § 65-126; 1968, c. 660, § 65.1-135; 1979, c. 463; 1984, cc. 568,606; 1991, c. 355; 1994, c. 947.)
§ 65.2-1006. Payroll reports of self-insurers and tax thereon; withholding orproviding false or misleading information.
A. Every employer carrying his own risk under the provisions of § 65.2-801and every employer member of a licensed group self-insurance associationshall, under oath, report to the Workers' Compensation Commission his payrollsubject to the provisions of this title. Such report shall be made in formprescribed by the Commission and at the time herein provided for premiumreports by an insurer. No person required to file this report shall willfullywithhold information from or knowingly provide false or misleadinginformation to the Commission. As used herein, the term "information" shallinclude any false statement made for the purpose of avoiding or diminishingthe amount of payroll tax imposed pursuant to this section.
There shall be no liability on the part of and no cause of action against:
1. Any person for furnishing in good faith to the Commission informationrelating to the investigation of any payroll report when such information isfurnished under the requirements of law or at the request or the direction ofthe Commission;
2. The Commission or any of the Commission's employees or agents, acting ingood faith, for investigating any payroll report required to be filed underthis section or for the dissemination of any official report related to anofficial investigation of any such payroll report.
B. The Commission shall assess against such payroll a maintenance fund taxcomputed by taking 2 1/2 percent: (i) of the basic premiums chargeableagainst the same or most similar industry or business, taken from the manualinsurance rate for compensation then in force in this Commonwealth; (ii) inits discretion, of such premiums modified in accordance with an experiencerating determined by the records of the Commission; (iii) in the case ofself-insurers covered under the Federal Longshoremen's and Harbor Worker'sCompensation Act, of such premiums chargeable under an equitable premiummodification plan approved by the Commission; or (iv) in case ofself-insurers who are concurrently covered by this title and the Federal CoalMine Health and Safety Act of 1969, as amended, of such premiums chargeableunder an equitable premium modification plan approved by the Commission. Suchtax shall be paid as provided in § 65.2-1002 and, if not so paid, the sameshall be collected by the Comptroller in the manner provided in § 65.2-1004.
C. The State Corporation Commission shall at all times have access to thereports herein required to be made to the Workers' Compensation Commission byself-insurers for the purpose of performing the duties imposed upon the StateCorporation Commission under this title.
D. Any person who fails to comply with the requirements of this section orwillfully withholds information from or knowingly provides false ormisleading information to the Commission shall be deemed guilty of amisdemeanor and, upon conviction, shall be punished by a fine of not lessthan $100 nor more than $1,000 or by imprisonment for not less than ten normore than ninety days, or both such fine and imprisonment, in the discretionof the court or jury trying the case.
(Code 1950, § 65-126; 1968, c. 660, § 65.1-135; 1979, c. 463; 1984, cc. 568,606; 1991, c. 355; 1994, c. 947.)
§ 65.2-1006. Payroll reports of self-insurers and tax thereon; withholding orproviding false or misleading information.
A. Every employer carrying his own risk under the provisions of § 65.2-801and every employer member of a licensed group self-insurance associationshall, under oath, report to the Workers' Compensation Commission his payrollsubject to the provisions of this title. Such report shall be made in formprescribed by the Commission and at the time herein provided for premiumreports by an insurer. No person required to file this report shall willfullywithhold information from or knowingly provide false or misleadinginformation to the Commission. As used herein, the term "information" shallinclude any false statement made for the purpose of avoiding or diminishingthe amount of payroll tax imposed pursuant to this section.
There shall be no liability on the part of and no cause of action against:
1. Any person for furnishing in good faith to the Commission informationrelating to the investigation of any payroll report when such information isfurnished under the requirements of law or at the request or the direction ofthe Commission;
2. The Commission or any of the Commission's employees or agents, acting ingood faith, for investigating any payroll report required to be filed underthis section or for the dissemination of any official report related to anofficial investigation of any such payroll report.
B. The Commission shall assess against such payroll a maintenance fund taxcomputed by taking 2 1/2 percent: (i) of the basic premiums chargeableagainst the same or most similar industry or business, taken from the manualinsurance rate for compensation then in force in this Commonwealth; (ii) inits discretion, of such premiums modified in accordance with an experiencerating determined by the records of the Commission; (iii) in the case ofself-insurers covered under the Federal Longshoremen's and Harbor Worker'sCompensation Act, of such premiums chargeable under an equitable premiummodification plan approved by the Commission; or (iv) in case ofself-insurers who are concurrently covered by this title and the Federal CoalMine Health and Safety Act of 1969, as amended, of such premiums chargeableunder an equitable premium modification plan approved by the Commission. Suchtax shall be paid as provided in § 65.2-1002 and, if not so paid, the sameshall be collected by the Comptroller in the manner provided in § 65.2-1004.
C. The State Corporation Commission shall at all times have access to thereports herein required to be made to the Workers' Compensation Commission byself-insurers for the purpose of performing the duties imposed upon the StateCorporation Commission under this title.
D. Any person who fails to comply with the requirements of this section orwillfully withholds information from or knowingly provides false ormisleading information to the Commission shall be deemed guilty of amisdemeanor and, upon conviction, shall be punished by a fine of not lessthan $100 nor more than $1,000 or by imprisonment for not less than ten normore than ninety days, or both such fine and imprisonment, in the discretionof the court or jury trying the case.
(Code 1950, § 65-126; 1968, c. 660, § 65.1-135; 1979, c. 463; 1984, cc. 568,606; 1991, c. 355; 1994, c. 947.)
